The differential contribution of high incomes until 2029? MEPs approve in committee an amendment to renew it as long as the deficit is not less than 3%

Imagined as temporary, the differential contribution on high incomes (CDHR) could be claimed from the richest households for longer than expected. In fact, the Finance Commission of the National Assembly adopted, this Monday, October 20, an amendment to the finance bill (PLF) for 2026 that tightens the system. Presented by LR deputy Allier Nicolas Ray, it proposes the renewal of the CDHR “until the taxation of income for the year in which the deficit falls below 3%.”

Avoid “optimization behaviors”

In its initial version, the state budget for 2026 presented by the government plans to extend the CDHR for only one year. Created by the Barnier Government within the framework of the PLF for 2025, this surcharge applies to households whose income exceeds 250,000 euros for a single person and 500,000 euros for a couple, so that the latter are subject to a minimum tax rate of 20%.

Initially, the CDHR was designed to be exceptional in a context of recovery of public finances. If the government plans to extend it until 2026, a priori there is no question of perpetuating it beyond that date.

“In addition, the fact that this contribution only refers to one year can lead to optimization behavior, for example postponing the realization of capital gains by one year,” considers the parliamentarian.

The LR deputy of Allier supports his amendment, finally recalling that “the exceptional contribution to high incomes (CEHR), introduced in a period of crisis in public finances, is applicable until the taxation of income for the year in which the public deficit of public administrations is zero.” The CEHR has only one exception in its name: it was created in 2011 under the presidency of Nicolas Sarkozy, within the framework of the finance bill for 2012. And because the planned objective was not reached, since then it has been collected every year.

If Nicolas Ray’s amendment obtained the green light from the finance commission, it will also have to be validated by deputies in public session for it to become law. Until then, debates can still reshuffle the cards.